2000 (8) TMI 641

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....Act, 1985. 3. The dispute arose when the appellant M/s Jamshedpur Engineering & Machine Manufacturing Company, Jamshedpur filed a classification list bearing Sl. No. 2/94-95 effective from 16-3-1995, wherein they classified 'Rolls (both cast iron & steel)' under sub-heading 8455.10 of the CETA attracting duty at the rate of 10% ad valorem. The appellant clarified that, as the heading 84.55 reads "Metal Rolling Mills and Rolls therefor" and, as sub-heading 8455.90 reads "parts", the parts of "Rolling Mill and Rolls" would merit classification under 8455.90 and "Rolls" themselves under sub-heading 8455.10. This clarification did not impress the adjudicating authority. If the appellant's contention is accepted, only " Parts of Rolls" and....

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.... 8455.30 - Rolls for rolling mills 8455.90 - Other parts " 6. A close and careful examination of the wording of the heading 84.55 and particularly the expression "Rolls therefor" reveals that the "Rolls" are given the same status as has been accorded to the main article, namely, "Rolling Mills", and not as a distinct part of the Rolling Mills. This is amply clear from the fact of the method of sub-classification adopted in respect of this heading about which we shall discuss in detail in the succeeding para. 7. While interpreting the said tariff entry, it is with advantage we refer to the general explanatory notes given below the Rules for the interpretation of the Schedule to the Central Excise Tariff. The relevant portion o....

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.... but does not cover their parts as a separate sub-classification is made under a distinct sub-heading 8455.90 with a single dash (' - ') against the description of the articles, viz., parts, signifying that this sub-heading covers all the parts of all the goods, viz., 'Rolling mills and rolls therefor' specified in heading 84.55. The Revenue considers the 'rolls' as parts of rolling mills and, therefore, brings the same in the category of 'parts' specified against sub-heading 8455.90. But para 1 of the explanatory notes supra makes it abundantly clear that the expression 'parts' mentioned in sub-heading 8455.90 covers all the parts of 'rolling mills' and all parts of 'rolls' but does not include 'rolls' as such as a part of rolling mill. As....